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Common Equity

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Common Equity
The amount that all common shareholders have invested in a company. Most importantly, this includes the value of the common shares themselves. However, it also includes retained earnings and additional paid-in capital.

common equity
The dollar amount of common shareholders' investment in a company, including common stock, retained earnings, and additional paid-in capital.


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common stock of the company, which then equates to a certain number of common equity shares.
The IRS recently addressed concerns that the recharacterization of intercompany debt as common equity might prevent a worthless securities deduction (Field Attorney Advice (FAA) 20040301F; Chief Counsel Advice (CCA) 200706011).
Kabat, who also serves as the bank's president and chairman, said the company "demonstrated strong access to the public common equity markets through a successful completion of this transaction.
 
 
 
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